Opinion
12334-22L
04-17-2023
DEBORAH J. KRAUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On March 28, 2023, respondent filed a Motion to Dismiss on Ground of Mootness in this collection due process case. See I.R.C. § 6330(d). Therein, respondent states that the tax liability that is the subject of the notice of determination has been abated in full, and that, consequently, respondent no longer needs nor intends to levy to collect it. There is no objection to the granting of the Motion.
In view of these circumstances, we conclude that this case is moot and must be dismissed. See Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
In consideration of the foregoing, it is ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed as moot.